RAISE Act of 2025
RAISE Act of 2025
Plain Language Summary
# RAISE Act of 2025 Summary **What the Bill Would Do** The RAISE Act aims to support teachers and early childhood educators through two main mechanisms: tax credits and increased funding. It would create a $1,000 federal tax credit for all eligible educators, plus an additional tax credit of up to $14,000 (or $9,000 for early childhood educators without a bachelor's degree) for those working at schools serving disadvantaged students. The bill would also expand tax deductions for classroom supplies and professional development expenses, and increase federal funding for programs that improve teaching effectiveness. **Who It Affects** This bill primarily affects elementary and secondary public school teachers and early childhood educators.
The additional credits are targeted toward those working in schools with higher student poverty rates. The changes could also benefit school districts and students in under-resourced schools, as improved educator support may enhance instruction quality. **Current Status** The bill was introduced by Representative Jahana Hayes (D-Connecticut) in the 119th Congress and is currently in committee, meaning it has not yet been voted on by the full House of Representatives.
CRS Official Summary
Respect, Advancement, and Increasing Support for Educators Act of 2025 or the RAISE Act of 2025This bill establishes a refundable federal tax credit for eligible educators and increases and expands the federal tax deduction for certain classroom and professional development expenses. The bill also increases federal funding for programs that support effective instruction.Specifically, the bill allows (1) eligible educators (elementary and secondary public school teachers and early childhood educators) to claim a tax credit of $1,000, and (2) eligible educators employed at a qualifying school to claim an additional tax credit of up to $14,000 ($9,000 for an early childhood educator without a bachelor’s degree) based on the qualifying school’s student poverty ratio.The bill generally defines a qualifying school asa public elementary or secondary school served by a local education agency eligible for federal grants that support the education of disadvantaged children,an elementary school or secondary school funded by the Bureau of Indian Education, oran early childhood education program serving children who are eligible for certain financial or food assistance.Further, the bill increases to $500 ($300 in 2025) and continues to adjust annually the above-the-line tax deduction for certain classroom and professional development expenses of educators. The bill also expands eligibility for the credit to include early childhood educators. (Above-the-line tax deductions are subtracted from gross income to calculate adjusted gross income.)Finally, the bill provides additional funding for education programs, including teacher salary incentive grants and professional development, certificate, and credentialing programs.
Latest Action
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.